Consider the following Income statement for the Heir Jordan Corporation: HEIR JORDAN CORPORATION Income Statement $42,000 32,800 Sales Costs Taxable income Taxes (24%) $ 9,200 2,208 Net Income $ 6,992 $2,503 Dividends Addition to retained earnings 4.489 The balance sheet for the Heir Jordan Corporation follows. Assets Current assets Cash Accounts receivable HEIR JORDAN CORPORATION Balance Sheet Liabilities and Owners' Equity Current liabilities $ 3,150 Accounts payable $ 2,400 4,500 Notes payable 4,300 Inventory 6,400 Total $ 6,700 Total $ 14,050 Long-term debt $25,000 $13.000 Fixed assets Net plant and equipment Owners' equity Common stock and pald-in surplus Retained earnings $35,600 4,950 Total $ 17,950 Total assets $49,650 equity Total liabilities and owners' $49,650 Prepare a pro forma balance sheet, assuming an increase in sales of 13 percent, no new external debt or equity financing, and a constant payout ratio. (Do not round Intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.) Assets HEIR JORDAN CORPORATION Pro Forma Balance Sheet Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Current assets Cash Accounts receivable Inventory Total Total Long-term debt Owners' equity Common stock and paid-in surplus Retained earnings Total Fixed assets Net plant and equipment Total assets Total liabilities and owners' equity Calculate the EFN. (A negative answer should be indicated by a minus sign. Do not round Intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) EFN